Using both periodic and perpetual inventory system, you are required to prepare the following: 1. Chart of Accounts 2. Comparative Journal Entries ABM Sales Company engaged in the following transactions for the month of March 2021 1-Mar Anna Wiecka withdrew P 350,000 from her bank account and invested it in the business. She also made an initial investment of merchandise worth P 150,000. 2- Mar Purchased office supplies worth P 1,850 using casb. 4-Mar Paid one (1) year insurance premiums, P 8,500. 6-Mar Purchased merchandise from BGN Trading, P 135,.000 Terms: 20% down, balance 2/10, n/30. FOB Destination, Freight collect, P 3,300. 6-Mar Purchased computer set from SJ Store P 35,000 on account, for office use. 7-Mar Purchased merchandise from SJDJ Trading, P 95,000. Terms: 5-10, 2/15, n/30. FOB SP, Freight Collect, P 720. 9-Mar Sold merchandise to SEAS Trading, P 105,000 (cost, P 85,000) Terms 5-5, 2/15, 1/20, n/30. FOB Destination, Freight prepaid, P 825. Returned defective merchandise purchased from BGN Trading. P 5,500. 15-Mar Paid BGN Trading in full 18-Mar Sold merchandise to SPC Trading, P 65,000 (cost, P 49,750) 12-Mar Terms: 2/20, n/30, FOB Destination, Freight collect, P 1,500 20-Mar SEAS Trading returned defective merchandise worth P 12,750 (cost, P 8,950) 21-Mar Received partial payment from SPC Trading, P 15,000.00 21-Mar Anna Wiecka withdrew P 12,000 for personal use. 24-Mar SEAS Trading settled its account in full 25-Mar Anna Wiecka temporarily withdrew P 5,000 worth of merchandise for personal use. 28-Mar SPC Trading settled its account in full. 30-Mar Settled account with SJDJ Trading in full. 30-Mar Paid the following expenses: Salaries - 10,000; Utilities - P 3,000; Advertising -P 3,240; Rent - P 8,500 31-Mar Purchased merchandise from SHS Company P 50,000 cash Terms: FOB shipping point, Freight Prepaid, P 2,500